The funds of a fishermen association shall include the followings:
(1) Enrolment fees: To be paid by members in lump sum upon affiliation in accordance with the standard adopted by the general members (representatives) meeting and approved by the competent authorities.
(2) Annual membership dues: To be paid by members annually in accordance with the standard adopted by the general members (representatives) meeting and approved by the competent authorities. Despite that, twenty percent of the annual membership dues of the subordinate fishermen associations shall be contributed to the superior fishermen association.
(3) Business capital: Exclusively for use of operating businesses, with the rules and regulations for fund-raising and application to be adopted by the general members (representatives) meeting and recorded by the competent authorities.
(4) Fisheries improvement and promotion funds: Exclusive for the use of fisheries guidance and improvement, to be paid by fishing vessel owners and fish farm owners, by year or by fishing season. For those fishermen associations with exclusive fishing rights, they may charge from the members who have the rights of exclusive fishing. The standards and rules for fee collection shall be adopted by the general members (representatives) meeting and approved by the competent authorities.
(5) Allocation fund from the agricultural financial organization: Any publicly-operated agricultural financial organization shall annually appropriate at least four (4) percent of its net profit, as fund for guidance and promotion business of fishermen associations at any level.
(6) Allocation fund from the profit made by business: Subject to final income statement of business of the fishermen associations.
(7) Government subsidies: The central and local competent authorities shall draw up budget for the subsidies to the business operations of fishermen associations.
(8) Other revenues.

The accounting of each business of a fishermen association shall be separate independently, and the annual budget and final statement shall be reported to the general members (representatives) meeting, as well as to the competent authorities for perusal.

Following the annual final account, the profits of each kind of business, after deducted those to make up accumulated deficits and allocate as reserve fund for each business, shall be appropriated as the overall profits of the fishermen association. The overall profits of a fishermen association shall be allocated pursuant to the following provisions:
(1) Fifteen (15) percent as legal reserves, which shall not be allocated.
(2) Five (5) percent as public welfare reserves, which can only be used with the approval of the competent authority.
(3) The funds for fisheries improvement, promotion, training and culture, and welfare business shall not be less than sixty-two (62) percent.
(4) Eight (8) percent as funds for joint training and mutual aid.
(5) Remunerations for directors, supervisors and staff of a fishermen association shall not exceed ten (10) percent.
The rules and regulations governing the custody and application of the legal reserves as referred to in sub-paragraph (1) of the preceding paragraph, public welfare reserves as referred to in sub-paragraph (2), and the funds as referred to in sub-paragraph (4), shall be prescribed by the central competent authority.
The ratio of the profits made from each business to be appropriated as reserves as referred to in paragraph 1 shall be prescribed by the central competent authority together with the central competent authority of the target business.

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